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SEVENTY-FIRST CONGRESS . SEss . II. Ca. 497. 1930 . 9DIMMTRATIVE PRO- (f) ACTING APPnAisER.-The Secretary of the Treasury is author- Actingappraisers to ized to designate an officer of the customs as acting appraiser at a be designated. port where there is no appraiser . Such acting appraiser shall take the oath, perform all the duties, and possess all the powers of an appraiser . The Secretary of the Treasury may appoint an officer of the customs who shall perform the functions of acting appraiser during the absence or disability of such acting appraiser . Appraisement.
SEC. 501 . NOTI CE OF AP PRAISEMEN T-REAPPRA ISEMENT . Notice to be g iven The collector shall give written notice of appraisement to the consignee of differ- ences .
consignee, his agent, or his attorney, if (1) the appraised value is higher than the entered value, or (2) a change in the classification of the merchandise results from the appraiser's determination of Decis ion of appra iser value . The decision of the appraiser shall be final and conclusive tio final, ohmsCo • appeal upon all parties unless a written appeal for a reappraisement is filed with or mailed to the United States Customs Court by the collector within sixty days after the date of the appraiser's report, or filed by the consignee or his agent with the collector within thirty days after the date of ]personal delivery, or if mailed the date of mailing of written notice of appraisement to the consignee, his agent, or his attorney . No such appeal filed by the consignee or his agent shall be d eemed valid , unle ss he has compli ed wi th all the provisions of this Act relating to the entry and appraisement of Transmitted to one such merchandise . Every such appeal shall be transmitted with the j udge. entry and the accompanying papers by the collector to the United States Customs Court and shall be assigned to one of the judges, who shall, after affording the parties an opportunity to be heard, Hearings . determine the value of the merchandise . Reasonable notice shall be given to the importer and to the person designated to represent the Government in such proceedings of the time and place of the hearing, at which the parties and their attorneys shall have an oppor- tunity to introduce evidence and to hear and cross-examine the witnesses of the other party and to inspect all samples and all papers Evidenceadmitted . admitted or offered as evidence . In finding such value affidavits and depositions of persons whose attendance can not reasonably be had, price lists and catalogues, reports or depositions of consuls, customs ag ents, colle ctors, appr aisers, assi stant appra isers, exam iners, and other officers of the Government may be admitted in evidence . Copies of official documents, when certified by an official duly author- ized by the Secretary of the Treasury, may be admitted in evidence Presumption of with the same force and effect as original documents . The value found by the appraiser shall be presumed to be the value of the merchandise and the burden shall rest upon the party who challenges its correctness to prove otherwise . Decision of judge final unless application The judge shall after argument on the part of any of the inter- fo r revie w made . ested parties requesting to be heard, render his decision in writing together with a statement of the reasons therefor and of the facts on which the decision is based . Such decision shall be final and conclusive upon all parties unless within thirty days from the date Ap plicati on to C us- of the filing of the decision with the collector an application for its to ms court . re view shall be filed with or mailed to the United States Customs Court by the collector or other person authorized by the Secretary of the Treasury, and a copy of such application mailed to the con- signee, or his agent or attorney, or filed by the consignee, or his agent or attorney, with the collector, by whom the same shall be Assignment and pro- t~dings on action by forthwith forwarded to the United States Customs Court . Every such divisio n ion of three application shall be assigned by the court to a division of three judges, who shall consider the case upon the samples of the mer- chandise, if there be any, and the record made before the single judge, and, after hearing argument on the part of any of the interested
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